What We Found The audit revealed three core issues: Uncertainty not clearly articulated — the claim described what was built, not the scientific or technological unknowns. Baseline missing — no explanation of existing industry knowledge or why the problem was difficult. Investigation evidence fragmented — technical work was real, but not documented in a way HMRC could follow. These gaps created a high enquiry risk, despite the project being genuinely eligible. What We Rebuilt Using the Audit Logic framework, we: Extracted the true technological uncertainties behind the workflow systems development. Reconstructed a clear baseline showing why no known solution existed. Mapped the investigation steps into a structured, audit‑grade logic chain. Re‑aligned costs to the actual qualifying activities. The result was a fully defensible technical narrative that mirrored HMRC’s enquiry logic. Impact Claim risk reduced from High → Low Full eligibility preserved. Client gained a reusable defensibility structure for future claims. R&D claim was approved and HMRC enquiry was closed.